AITAB is a very well-known contract and is used by most people in Malaysia. AITAB or known as al-ijarah thumma al-bay’ is a product that combines two contracts which al-ijarah (rent) and al-bay’ (sale and purchase). Al-ijarah comes from the Arabic word “ajara” which means ‘reward’ or ‘reply’. In addition from fiqh definition, ijarah refers to a contract that uses legal benefits from consideration. In ijarah, right of use the commodities is transferred to tenants / customers, not to their possession. Therefore, ijarah is more easily understood as the sale of the usufruct than the physical entity. Technically, ijarah is an agreement between two parties and it is also defined as transferring certain property usufruct to another person in exchange for the rent claimed from it.